Integrated Filing — IndAS



General information about company

Scrip Code 532663
NSE Symbol SASKEN
MSEI Symbol NOTLISTED
ISIN INE231F01020
Name of company Sasken Technologies Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 28-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Software Services
Start date and time of board meeting 28-10-2026   11:00:00
End date and time of board meeting 28-10-2026   18:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 08-05-2026
Indicate Company website link for updated RPT policy of the Company https://www.sasken.com/investors/corporate-governance
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on repayment of loans and debt securities. Hence, not applicable.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 18,645.52 34,193.60
Other income 777.88 2,136.64
Total income 19,423.40 36,330.24
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 11,844.89 22,521.43
(e) Finance costs 65.23 125.88
(f) Depreciation, depletion and amortisation expense 373.07 682.52
(f) Other Expenses
1 Other Expenses 3,300.25 5,516.22
Total other expenses 3,300.25 5,516.22
Total expenses 15,583.44 28,846.05
3 Total profit before exceptional items and tax 3,839.96 7,484.19
4 Exceptional items 0.00 0.00
5 Total profit before tax 3,839.96 7,484.19
6 Tax expense
7 Current tax 895.38 1,644.98
8 Deferred tax 51.80 60.85
9 Total tax expenses 947.18 1,705.83
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 2,892.78 5,778.36
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 2,892.78 5,778.36
17 Other comprehensive income net of taxes 123.05 567.54
18 Total Comprehensive Income for the period 3,015.83 6,345.90
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,519.15 1,519.15
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 19.04 38.05
Diluted earnings (loss) per share from continuing operations 18.99 37.93
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 19.04 38.05
Diluted earnings (loss) per share from continuing and discontinued operations 18.99 37.93
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above audited standalone financial results for the quarter and half year ended september 30, 2026 (“standalone results”), have been prepared in accordance with Indian Accounting Standards (‘Ind AS’) as prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). 2. The standalone results have been approved by the Board of Directors of the Company at its meeting held on October 28, 2026 and the undersigned is duly authorized to sign the same. The statutory auditors have expressed an unmodified opinion on these standalone results. 3. The segment information as per Ind AS 108 “Operating Segments” is provided on the basis of consolidated financial results, hence the same is not provided separately in the standalone financial results. 4. Dividend The Board of Directors have declared an interim dividend of Rs. 12 per equity share of Rs.10 each for the financial year 2026-27. 5. The previous quarters amounts have been reclassified and regrouped, wherever considered necessary, to conform to current quarter presentation.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 4,039.12
Capital work-in-progress 44.63
Investment property 0.00
Goodwill 0.00
Other intangible assets 2,598.21
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 54,598.90
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 595.42
Total of other non-current financial assets 595.42
Total non-current financial assets 55,194.32
Deferred tax assets (net) 811.84
Other non-current assets
1 other tax assets 7,051.41
2 Other non-current assets 60.11
Total of other non-current assets 7,111.52
Total non-current assets 69,799.64
2 Current assets
Inventories 0.00
Current financial asset
Current investments 8,016.06
Trade receivables, current 13,407.20
Cash and cash equivalents 4,637.70
Bank balance other than cash and cash equivalents 38.33
Loans, current 0.00
Other current financial assets
Total of other current financial assets 5,074.31
Total current financial assets 31,173.60
Current tax assets (net)
Other current assets
1 Other current assets 4,091.40
Total of other current assets 4,091.40
Total current assets 35,265.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,05,064.64
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,519.15
Other equity 84,186.00
Total equity attributable to owners of parent 85,705.15
Non controlling interest
Total equity 85,705.15
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 0.00
Provisions, non-current 2,415.96
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 1,953.56
Total of other non-current liabilities 1,953.56
Total non-current liabilities 4,369.52
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 177.70
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,892.20
Total Trade payable 2,069.90
Other current financial liabilities
1 Other current financial liabilities 5,089.37
Total of other current financial liabilities 5,089.37
Total current financial liabilities 7,159.27
Other current liabilities 2,606.42
1 Other current liabilities 2,606.42
Total of other current liabilities 2,606.42
Provisions, current 1,536.93
Current tax liabilities (Net) 3,687.35
Deferred government grants, Current 0.00
Total current liabilities 14,989.97
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 19,359.49
Total equity and liabilites 1,05,064.64
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plans (59.02) (59.53)
2 Equity instruments through other comprehensive income 183.37 198.82
Total Amount of items that will not be reclassified to profit and loss 124.35 139.29
2 Income tax relating to items that will not be reclassified to profit or loss 31.20 34.96
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/ (loss) on hedging instruments in cash flow hedges 21.80 639.17
2 Debt instruments through other comprehensive income 15.61 (17.54)
Total Amount of items that will be reclassified to profit and loss 37.41 621.63
4 Income tax relating to items that will be reclassified to profit or loss 7.51 158.42
5 Total Other comprehensive income 123.05 567.54



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 7,484.19
Adjustments for reconcile profit (loss)
Adjustments for finance costs 125.88
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (2,623.34)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 0.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (951.43)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,438.89
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 682.52
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 537.46
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.47
Adjustments for dividend income 648.07
Adjustments for interest income 899.42
Adjustments for share-based payments 120.94
Adjustments for fair value losses (gains) (491.43)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,707.53)
Net cash flows from (used in) operations 5,776.66
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,069.23
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,707.43
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 5,482.80
Other cash payments to acquire equity or debt instruments of other entities 5,393.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 798.80
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 648.07
Interest received 819.90
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (4.91)
Net cash flows from (used in) investing activities 754.06
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.50
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 473.52
Dividends paid 1,974.24
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,447.26)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,014.23
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (0.47)
Net increase (decrease) in cash and cash equivalents 3,013.76
Cash and cash equivalents cash flow statement at beginning of period 1,623.94
Cash and cash equivalents cash flow statement at end of period 4,637.70





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M S K A & Associates LLP Yes 31-07-2027


Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Sasken Technologies Limited Sasken Finland Oy Wholly Owned Subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 914.70 284.65 978.26
2 Sasken Technologies Limited Sasken Finland Oy Wholly Owned Subsidiary Any other transaction ESOPs 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 18.22 24.58 0.00
3 Sasken Technologies Limited Sasken Finland Oy Wholly Owned Subsidiary Dividend received 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 557.53 0.00 0.00
4 Sasken Technologies Limited Sasken Finland Oy Wholly Owned Subsidiary Purchase of goods or services 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 1.73 5.28 1.72
5 Sasken Technologies Limited Sasken Finland Oy Wholly Owned Subsidiary Any other transaction Reimbursement 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 42.07 0.00 0.00
6 Sasken Technologies Limited Sasken Inc Wholly Owned Subsidiary Purchase of goods or services 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 0.00 0.01 0.00
7 Sasken Technologies Limited Sasken Inc Wholly Owned Subsidiary Dividend received 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 0.00 283.49 0.00
8 Sasken Technologies Limited Sasken Inc Wholly Owned Subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 249.87 82.40 87.11
9 Sasken Technologies Limited Sasken Inc Wholly Owned Subsidiary Any other transaction Cross charges 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 25.04 0.00 0.00
10 Sasken Technologies Limited Sasken Silicon Technologies Private Limited Subsidiary Purchase of goods or services 300.00 Transactions between Holding Company and its Subsidiary. 192.94 74.64 4.65
11 Sasken Technologies Limited Sasken Silicon Technologies Private Limited Subsidiary Sale of goods or services 750.00 Transactions between Holding Company and its Subsidiary. 11.52 5.08 16.60
12 Sasken Technologies Limited Sasken Silicon Technologies Private Limited Subsidiary Any other transaction Cross charges 100.00 Transactions between Holding Company and its Subsidiary. 65.62 0.00 0.00
13 Sasken Technologies Limited Sasken Silicon Technologies Private Limited Subsidiary Any other transaction Rent 30.84 Transactions between Holding Company and its Subsidiary. 23.07 18.16 25.96
14 Sasken Technologies Limited Sasken Technologies Japan Co. Ltd Wholly Owned Subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 68.99 320.94 297.20
15 Sasken Technologies Limited Sasken Technologies Japan Co. Ltd Wholly Owned Subsidiary Any other transaction Cross charges 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 0.00 0.39 0.00
16 Sasken Technologies Limited Sasken Technologies Japan Co. Ltd Wholly Owned Subsidiary Any other transaction ESOPs 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 4.90 0.00 0.00
17 Sasken Technologies Limited Sasken Design Solutions Pte Ltd Wholly Owned Subsidiary Purchase of goods or services 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 8.53 16.33 24.94
18 Sasken Technologies Limited Sasken Design Solutions Pte Ltd Wholly Owned Subsidiary Loan 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. (1.70) 0.00 0.00
19 Sasken Technologies Limited Sasken Design Solutions Pte Ltd Wholly Owned Subsidiary Interest received 0.00 Transactions between Holding Company and its Wholly Owned Subsidiary. 2.43 0.00 0.00
20 Sasken Technologies Limited Mr. Rajiv C. Mody Chairman, Managing Director & CEO Remuneration 439.00 Approved 309.00 0.00 0.00
21 Sasken Technologies Limited Mr. Priyaranjan Chief Financial Officer Remuneration 174.00 Approved 141.92 0.00 0.00
22 Sasken Technologies Limited Mr. Priyaranjan Chief Financial Officer Any other transaction ESOPs 0.00 Approved 18.08 0.00 0.00
23 Sasken Technologies Limited Mr. Paawan Bhargava Company Secretary Remuneration 63.00 Approved 43.67 0.00 0.00
24 Sasken Technologies Limited Mr. Paawan Bhargava Company Secretary Any other transaction ESOPs 0.00 Approved 4.99 0.00 0.00
25 Sasken Technologies Limited Mr. Naman Mody Director's Relative Remuneration 55.00 Approved 24.36 0.00 0.00
26 Sasken Technologies Limited Eaton India Innovation Center LLP (upto 13th May 2026) Body Corporate in which a Director is a Director Sale of goods or services 960.00 Approved 221.43 209.40 0.00
27 Sasken Technologies Limited Mylspot Education Services Private Limited Private Limited Company in which a Director is a Director Purchase of goods or services 50.00 Approved 13.50 3.89 1.94
28 Sasken Technologies Limited Borqs Technologies India Private Limited Wholly owned step down subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly owned step down Subsidiary. 514.37 695.94 56.64
29 Sasken Technologies Limited Borqs Technologies India Private Limited Wholly owned step down subsidiary Purchase of goods or services 0.00 Transactions between Holding Company and its Wholly owned step down Subsidiary. 1,687.18 6.13 397.93
30 Sasken Technologies Limited Borqs Technologies India Private Limited Wholly owned step down subsidiary Any other transaction ESOPs 0.00 Transactions between Holding Company and its Wholly owned step down Subsidiary. 39.39 53.22 0.00
31 Sasken Technologies Limited Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Any other transaction Guarantee fee�income 0.00 Transactions between Holding Company and its Wholly owned step down Subsidiary. 9.63 0.00 9.63
32 Sasken Technologies Limited New Borqs Technologies (Beijing) Company Ltd. Wholly owned step down subsidiary Purchase of goods or services 0.00 Transactions between Holding Company and its Wholly owned step down Subsidiary. 103.08 0.00 67.52
33 Sasken Design Solutions Pte Ltd Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Loan 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. (1,008.13) 2,527.34 1,533.89
34 Borqs Technologies India Private Limited Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 656.30 328.62 386.89
35 Sasken Design Solutions Pte Ltd Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Interest received 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 44.95 46.63 68.27
36 Sasken Design Solutions Pte Ltd Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Any other transaction Other Income 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 38.83 605.26 90.41
37 Sasken Design Solutions Pte Ltd Borqs International Holding Corp Wholly owned step down subsidiary Any other transaction Other Payables 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 222.02 54.75
38 Sasken Design Solutions Pte Ltd Borqs Technologies india Private Limited Wholly owned step down subsidiary Any other transaction Other payables 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 726.52 841.52
39 Sasken Design Solutions Pte Ltd New Borqs Technologies (Beijing) Company Ltd. Wholly owned step down subsidiary Any other transaction Other payables 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 0.00 93.69
40 Borqs International Holding Corp Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Any other transaction Other Receivable 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 142.14 101.10
41 Borqs International Holding Corp New Borqs Technologies (Beijing) Company Ltd. Wholly owned step down subsidiary Any other transaction Retention bonus Payable 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 223.96 227.21
42 Borqs Technologies Hongkong Limited New Borqs Technologies (Beijing) Company Ltd. Wholly owned step down subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 4,908.29 3,106.80 7,952.26
43 Borqs Technologies Hongkong Limited New Borqs Technologies (Beijing) Company Ltd. Wholly owned step down subsidiary Any other transaction Other receivable 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 87.73 140.76
44 Borqs Technologies Hongkong Limited Borqs Technologies India Private Limited Wholly owned step down subsidiary Any other transaction Other receivable 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 0.00 108.34 225.23
45 Sasken Finland Oy New Borqs Technologies (Beijing) Company Ltd. Wholly owned step down subsidiary Purchase of goods or services 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 168.30 68.86 59.09
46 Sasken Finland Oy Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 57.52 0.00 56.74
47 New Borqs Technologies (Beijing) Company Ltd. Borqs Technologies India Private Limited Wholly owned step down subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 14.07 21.69 46.53
48 New Borqs Technologies (Beijing) Company Ltd. Borqs Technologies Hongkong Limited Wholly owned step down subsidiary Sale of goods or services 0.00 Transactions between Holding Company and its Wholly Owned step down Subsidiary. 2,634.25 746.47 1,518.84
Total value of transaction during the reporting period 12,830.44